Insurance premiums for compulsory insurance. Insurance premiums for compulsory medical insurance

From January 1, 2015, a number of changes regarding mandatory social insurance. Child benefits have been indexed, there are changes for foreigners, the procedure for sending reports to funds, etc. What changes will we start with: good or not so good?

Let's start with the "not very" change. From 2015 on-site inspection the payer of insurance premiums can be extended up to 6 months. This is possible if you have information from law enforcement about violations of the legislation on insurance premiums or circumstances force majeure in the territory where the inspection is carried out, as well as when inspecting an organization that has several separate structural divisions.

Further we'll talk on positive amendments in the field of compulsory social insurance since 2015. The first package of changes was introduced by Federal Law No. 188-FZ dated June 28, 2014.

Electronic reporting to funds

Since 2015, reporting to in electronic format should be submitted to the Pension Fund and the Federal Social Insurance Fund of the Russian Federation to those organizations that have average number workers for reporting period was 25 people, not 50, as it was in 2014.

Since 2015, personal accounting information must also be submitted to the Pension Fund of the Russian Federation for 25 or more employees (in 2014 - for 50).

Reporting to the Social Insurance Fund: deadlines

From January 1, 2015, the deadlines for submitting reports to the Federal Social Insurance Fund of the Russian Federation have changed. The calculation of accrued paid insurance premiums (Form 4-FSS) is submitted to the Fund branch:

• on on paper- no later than the 20th day of the calendar month following the reporting period;
• in electronic form - no later than the 25th day of the calendar month following the reporting period.

In 2014, reporting to the Federal Social Insurance Fund of the Russian Federation was submitted no later than the 15th day of the month following the reporting period (regardless of the medium).

Temporary resident foreigner: insurance premiums from 2015

Since 2015, payments to foreigners temporarily staying in the Russian Federation should be subject to contributions to the Social Insurance Fund. The changes were introduced by Federal Law No. 407-FZ of December 1, 2014.

From payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for highly qualified specialists involved in labor activity in the Russian Federation on the basis of Federal Law No. 115-FZ of July 25, 2002), contributions must be paid for compulsory social insurance in case of temporary disability and in connection with maternity. This responsibility is assigned to the persons making these payments.

Until 2015, contributions were calculated in certain cases in relation to foreign citizens and stateless persons residing in the territory of the Russian Federation temporarily or permanently. From January 1, 2015, this norm applies to foreign citizens and stateless persons temporarily staying in Russia (Part 1, Article 2 of the Law on Disability Insurance as amended by Law No. 407-FZ). WITH specified date these persons are subject to compulsory social insurance.

Since 2015, temporarily staying foreigners have acquired the right to insurance coverage in the form of temporary disability benefits if policyholders have paid the appropriate contributions for a period of at least six months preceding the month in which the insured event occurred.

The rate of insurance contributions to the Federal Social Insurance Fund of the Russian Federation for payments and other remuneration in favor of such persons is set at 1.8 percent (for all others - 2.9%).

Let us remind you that those temporarily staying in the Russian Federation foreign citizen is a person who arrived in Russia on the basis of a visa or in a manner that does not require obtaining one, and who received migration card, but does not have a residence permit or temporary residence permit.

Indexation of child benefits

Since January 1, 2015, child benefits, which employers pay to citizens at the expense of the Federal Social Insurance Fund of the Russian Federation, have been indexed (based on Federal Law dated December 1, 2014 No. 384-FZ “On federal budget for 2015 and planning period 2016 and 2017").

In 2015, the amount of indexation of benefits for citizens with children will be 1.055.

The procedure for indexing benefits is established by Federal Law No. 81-FZ of May 19, 1995. By virtue of Article 4.2 of this Law, child benefits are subject to indexation in the amounts and within the time frames provided for federal law on the federal budget for the corresponding fiscal year and for the planning period based on the forecast level of inflation established by the specified federal law.

The amount of child benefits in 2015

Please note the position of the Federal Social Insurance Fund of the Russian Federation in letter No. 14-03-18/05-16244 dated December 28, 2011, which states that the benefit amount is not rounded to whole rubles. Its value, taking into account last year’s indexation, must be multiplied by new coefficient. Thus, according to the Budget Law in 2015, the amount of child benefits will be:

• lump sum benefit for the birth of a child - 14,497 rubles. 80 kop. (13,741.99 x 1.055);
• allowance for registration in early dates pregnancy - 543 rub. 67 kopecks (515.33 x 1.055);
• minimum size monthly allowance for caring for the first child under the age of one and a half years - 2,718 rubles. 34 kopecks (2,576.63 x 1.055), for the second and subsequent children - 5,436 rubles. 67 kopecks (5,153.24 x 1.055).

The Federal Law on Insurance Contributions N212-FZ has undergone changes. According to them, for 2015 the new insurance premium rates, which are lower than previously planned. Let us remember that organizations and individual entrepreneurs divide contributions for insurance into three extra-budgetary funds:

• Pension Fund Russian Federation(PFR RF)
• compulsory social insurance fund (FSS)
• compulsory health insurance fund (CHI)

The maximum amount of taxation of insurance premiums is 512 thousand rubles

Speaking about innovations, you should pay attention to the fact that limit amount wages, above which the 2015 insurance contribution for health and social insurance is not paid by enterprises using the basic (OSNO), simplified taxation system (USN) or transferred to (UTII). At the same time, the rate of insurance contribution to the Pension Fund is reduced to 10 percent. This amount is equal to 512 thousand rubles. We will look at how social security, pension and health insurance companies applying one or another tax regime in 2015.

Insurance premium rates for 2015

1. Organizations working on OSN, simplified tax system and UTII, pay to the Pension Fund according to the following scheme:
- for persons born in 1966 and older: 22% for insurance part pensions;
- for persons born in 1067 and younger: 6% per savings part and 16% for insurance.

From 2015, make contributions to territorial fund There is no need for compulsory medical insurance. Instead, all funds are transferred to the Federal Compulsory Health Insurance Fund (FFOMS), namely 5.1%. 2.9% is paid to the social insurance fund. Thus the total the tax burden for the bulk of enterprises in 2015 it is 30 percent. From the amount wages exceeding 512 thousand rubles, the organization must pay 10% to the Pension Fund, and no further deductions need to be made. Companies providing engineering services are exactly the same size as the majority of payers.

2. Organizations operating in the field of media, with the exception of advertising and erotic publications, must calculate and pay insurance fees at the following rates:

4. Payers using the simplified tax system with their main activity in accordance with paragraph 8 of part 1 of article 58 of law 212-FZ, pharmacies and pharmaceutical companies transferred to UTII, non-profit organizations applying a simplified taxation regime and operating in the field of social services population, scientific developments, healthcare, culture and art, charity, for calculation of insurance premiums For pension fund Russia uses the following data:

5. Enterprises in special economic zone(TVD or tourism activities), IT companies and budget scientific societies created after August 13, 2009, in 2015 pay at the following tariff rate:

As we can see from the tables above, rates have decreased slightly compared to 2014.

Deadlines for reporting insurance premiums for 2012

According to the new regulation, the deadline for submitting reports on accrued and paid Insurance premiums are submitted within the same deadlines as in 2014. The report in Form 4-FSS must be submitted no later than the 15th day of the month following the reporting period, and documentation in the RSV-1 form and information on personalized accounting must be submitted no later than the 15th day of the second calendar month following the reporting period.

Insurance premiums Compulsory health insurance (CHI) is paid by both employers and the self-employed population - individual entrepreneurs without employees, privately practicing lawyers and notaries.

Deadlines for payment of compulsory medical insurance contributions

Employers pay insurance premiums for compulsory medical insurance on a monthly basis.

The established tariff is 5.1% of the amount paid to each employee. For some categories of employers (residents of technology-innovation SEZs, pharmacies and others) approved reduced tariffs compulsory medical insurance contributions range from 0% to 4%.

Individual entrepreneurs without employees, private lawyers and notaries transfer insurance premiums for the year to fixed size.

Insurance premiums for compulsory health insurance are transferred to Federal Fund compulsory health insurance (FFOMS). The main administrator of income is the Pension Fund of Russia, therefore payment order The corresponding BCCs for this fund are indicated.

In 2017, insurance premiums for compulsory health insurance are transferred indicating the following BCCs:

• 392 1 02 02101 08 1011 160 – insurance premiums for compulsory health insurance (CHI) of the working population, which are credited to the FFOMS budget;
• 392 1 02 02101 08 2011 160 – penalties for insurance premiums for compulsory medical insurance of the working population, which are credited to the FFOMS budget.;
• 392 1 02 02101 08 3011 160 – fines on insurance premiums for compulsory medical insurance of the working population, which are credited to the FFOMS budget.

Features of the “My Business” service

One of the best ways correct calculation insurance premiums for compulsory medical insurance, quick preparation payment documents and reporting is the use of online accounting.

You no longer need to look for explanations on how to pay compulsory medical insurance contributions, which BCCs for transfer are relevant in this moment. All this information is available to you at any time.

The system is a global information complex that accumulates full package current legislative and regulatory acts on accounting, tax and labor legislation. The entire database is updated around the clock. Everything is available to you at any time current laws, orders, resolutions and regulations.

In addition, the system is a modern online accounting system that allows you to keep records on OSNO, simplified tax system, and UTII. Here you quickly and accurately calculate any taxes and contributions, correctly calculate salaries and vacation pay, benefits and sick leave.

In the “My Business” service you not only count tax payments and generate payment orders, but have the opportunity to pay taxes thanks to integration with banks.

The deadlines for submitting reports and paying taxes are always known to you in advance thanks to the personal tax calendar in Personal account, which may duplicate notifications about important dates to your phone or email.

In just a few minutes you can create all the necessary accounting and tax reporting, which you can immediately send by e-mail in the Federal Tax Service, Pension Fund, Social Insurance Fund, Rosstat.